25-B – Credits Against Tax.
§ 25-b. Credits against tax.– (a) Specific credit for individuals.– For taxable years beginning on or after July first, nineteen hundred sixty-seven, a local law imposing a tax on the personal income of residents as authorized by this article may provide for the allowance of the following credits: (1) A credit not in excess of […]
25-A-51 – Requirement of Withholding Tax From Wages.
§ 51. Requirement of withholding tax from wages.–(a) General.–On or after the first payroll period beginning forty-five days after the date this local law becomes effective, every employer maintaining an office or transacting business within this state and making payment of any wages taxable under this local law shall deduct and withhold from such wages […]
25-A-70 – Review of Administrator’s Decision.
§ 70. Review of administrator’s decision.–(a) General.–A decision of the administrator shall be subject to judicial review at the instance of any taxpayer affected thereby in the manner provided by law for the review of a final decision or action of administrative agencies of the city. An application by a taxpayer for such review must […]
25-A-52 – Information Statement for Employee.
§ 52. Information statement for employee.– Every employer required to deduct and withhold tax under this local law from the wages of an employee, or who would have been required so to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to each such employee in respect […]
25-A-71 – Mailing Rules; Holidays.
§ 71. Mailing rules; holidays.–(a) Timely mailing.–If any claim, statement, notice, petition, or other document (including to the extent authorized by the administrator, a return or a declaration of estimated tax) required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of this local law […]
25-A-53 – Credit for Tax Withheld.
§ 53. Credit for tax withheld.– Wages upon which tax is required to be withheld shall be taxable under this local law as if no withholding were required, but any amount of tax actually deducted and withheld under this local law in any calendar year shall be deemed to have been paid to the administrator […]
25-A-72 – Collection, Levy and Liens.
§ 72. Collection, levy and liens.–(a) Collection procedures.–The taxes imposed by this local law shall be collected by the administrator, and he may establish the mode or time for the collection of any amount due him under this local law if not otherwise specified. The administrator shall, upon request, give a receipt for any sum […]
25-A-54 – Employer’s Return and Payment of Withheld Taxes.
§ 54. Employer’s return and payment of withheld taxes.–(a) General.– Every employer required to deduct and withhold tax under this local law shall, for each calendar month, on or before the fifteenth day of the month following the close of such calendar month, file a withholding return as prescribed by the administrator and pay over […]
25-A-55 – Employer’s Liability for Withheld Taxes.
§ 55. Employer’s liability for withheld taxes.– Every employer required to deduct and withhold tax under this local law is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the administrator, and any additions to tax, penalties and interest with respect thereto, […]
25-A-56 – Employer’s Failure to Withhold.
§ 56. Employer’s failure to withhold.–If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for […]